JUDGMENT

Dr. RIAZ MEHMOOD, MEMBER (JUDICIAL).-The appellant has assailed, in this appeal, the Order-in-Appeal No.288/09, dated 21-1-2009, passed by the learned Collector (Appeals), the respondents No.4, who had upheld the Order-in-Original No.16/08, dated 5-11-2008, passed by the learned Deputy Collector, Customs Lahore/Respondent No.3.2. The brief facts, giving rise to this appeal, are that the Customs Intelligence and Investigation, Lahore apprehended a consignment of Electronic Goods 14,49,000 DVDRs from the premises of Messrs Hina Enterprises, Sheikhupura on 21-7-2007 and submitted the case for adjudication. The learned Additional Collector, Customs/Adjudicating Authority passed an Order No.116/2007, dated 29-11-2007. The learned Adjudicating Authority observed that these were not smuggled goods, however, had been concealed for evasion of duties and taxes, as contemplated in section 156(1) clause (90) of the Customs Act, 1990, and proceeded to confiscate the goods outright and imposed a pen...